notice was served on Vemly Hotels and further informed that under Section 93A of the Act, the liability of dues on transfer of establishment ... conducting, the trustees had not really transferred any assets and, therefore, Section 93A of the Act may not come into picture. It is not possible
significance after the amendment to Section 93 and
insertion of Section 93A by August 2009 Amendment and
according to him , the said judgment ... this argument is of no
consequence in light of insertion of Section 93A which begins
with a non-obstante clause. Shri Sonpal would submit that
would make it clear that the expression "employer" Under Section 93A of the Act really means the owner of the factory ... main contention taken up before this Court is that Under Section 93A of the Employees' State Insurance Act, when transferee received the factory
statutory provisions
in the form of amendments to Section 93 and 93A which
speak about pro-rata exemption and not 100% exemption.
4. Considering ... despite amendment in section 93 and insertion of
section 93A restricting benefit of incentives
proportionate to the expansion capacity /investment to
existing capacity / investment.
Page
manufacture and deal in footwear. The petitioners have a factory at 93A, Pokharan Road No.1, Thana and the petitioners manufacture P.C.V. footwear
then it shall apply to all the
finished products."
Simultaneously, Section 93A has been inserted to provide that Section 93
shall apply
section 37 of the Central Excise Act, 1944 and section 93A read
with section 94 of the Finance Act, 1994, the first respondent to
this
thereon, and bounded as towards
East : Road & utility, West : CTS No. 93A,
South : CTS No. 98 TP Scheme-I, Plot No. 11
and North ... mtrs, and
bounded as towards East : Road & untility,
West : CTS No. 93A, South :CTS No. 98 TP
Scheme-I, Plot No. 33 and North
apply to all the
finished products.
8. At the same time Section 93A came to be inserted to
provide Section 93 shall apply
office responding credits and debits recorded
summary. and reconciled.
12/09/91 93A Debit entry of CBMF Rs.6.93 debited to
(Mumbai
